Mitesh Vijay Gulati Vs ITO (ITAT Mumbai)
ITAT Mumbai held that person who stayed out of India for the purpose of employment and/ or in search of employment will be considered as non-resident provided the stay out of India is more than 182 days. Thus, addition deleted as person is non-resident in India.
Facts- The case of the Assessee was selected for scrutiny, whereby, the Assessee was asked to furnish documentary evidence in support of his claim being non-resident of India during the year under consideration. AO excluded the stay of 28 days in the USA and accepted the remaining period of 182 days spent by the Assessee out of India for the purpose of employment and ultimately treated the status of the Assessee as “resident of India” being stayed in India more than 182 days in the relevant AY and made the addition of Rs.88,99,189/- being the salary income of Rs.86,21,402/- & NRE interest income of Rs.2,77,787/- and added the same in the total taxable income.
Commissioner dismissed the appeal of the assessee. Being aggrieved, the present appeal is filed. Admittedly the Assessee in the instant case during the AY under consideration, was out of India for a period of 210 days in total, for the purposes of employment (182 days) and in search of employment (28 days) and remained in India for a period of less than 182 days.
